A W Prociuk:—The appellant, Jericho Investments Limited, of Toronto, Ontario, appeals from the respondent’s reassessment of its income for the taxation year 1972 wherein the sum of $80,881 was disallowed as a deduction in respect of the capital cost

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City on April 4, 1977.

The Chairman:—The appeals of Donald F Coons and James T Kemp from income tax assessments in respect of the 1972 taxation year were, by consent, heard on common evidence.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 7, 1977.

Roland St-Onge (orally: February 28, 1977):—The appeal of Morris Feinstein came before me on February 25, 1977 at the City of Montreal, Québec, and it is with respect to a reassessment wherein non-resident tax, interest and penalties were levied in

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 9, 1977.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City, Quebec on May 9, 1977.

The Assistant Chairman:—The appeal by the appellant herein from an assessment for income tax with respect to his 1974 taxation year was to be determined by the outcome of the appeal of S Reesor Kaufman. For the reasons given in that

The Assistant Chairman:—The appeal by the appellant herein from an assessment for income tax with respect to his 1974 taxation year was to be determined by the outcome of the appeal of S Reesor Kaufman. For the reasons given in that

The Assistant Chairman:—The appellant has appealed to this Board from an assessment for income tax for the 1974 taxation year. The appellant admits that he had a taxable capital gain with respect to the sale of certain shares in 1974, but